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The Official Journal of the Pan-Pacific Association of Input-Output Studies (PAPAIOS)

Table 2 Correspondence between FOF accounts and FSA data

From: Inter-industry analysis in the Korean flow-of-funds accounts

Financial instruments selected for this study

The FOF accounts in 1993 SNA

The FSA data

Currency and deposits

Currency and deposits

Assets

 Cash and deposits

Insurance and pension reserves

Insurance and pension reserves

n/a

Securities

Securities other than shares, shares and other equities, financial derivatives

Assets

 Short-term securities, long-term securities and investments

Liabilities

 Current maturities of bonds payable, bonds payable, capital stock (adjusted by market capitalization)

Loans

Loans, government loans

Liabilities

 Short-term borrowings from banking institutions, current maturities of long-term borrowings, other short-term borrowings, long-term borrowings from banking institutions, other long-term borrowings

Trade credits

Trade credits

Assets

 Trade receivables

Liabilities

 Trade payables

Foreign exchange holdings

Foreign exchange holdings

n/a

Call loans and money

Call loans and money

n/a

Other claims and debts

Foreign direct investment, other foreign claims and debts, miscellaneous

Assets

 Nontrade accounts and notes receivable, other quick assets

Liabilities

 Nontrade accounts and notes payable, liability provisions, other liabilities